TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

transferee plan [1 record]

Record 1 2023-09-29

English

Subject field(s)
  • Investment
  • Employment Benefits
CONT

Plan mergers and plan consolidations are transactions in which one or more transferor plans transfer all of their assets and liabilities to a transferee plan and disappear (because they become part of the transferee plan).

French

Domaine(s)
  • Investissements et placements
  • Avantages sociaux
CONT

La plupart des transferts de biens d'un [régime enregistré d'épargne-études] à un autre n'ont aucune incidence fiscale. C'est le cas lorsque le régime cédant (celui qui cède les biens) et le régime cessionnaire (celui qui reçoit les biens) ont le même bénéficiaire.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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